Hi$,$please assist with questions $4\mathrm{.}1$ and $4\mathrm{.}2$

Question $4($Marks: $10)$Hope$\text{'}$s Corner Store manufactures its own pasta. Their current production is $1200$ packets per year. The pasta requires a special type of flour to stay preserved.The manufacturing costs are as follows:Direct material per unitR$23$Direct labour per unitR$18$Variable overheads per unitR$15$Fixed overheads per unitR$30$Total cost per unitR$86$An external supplier has offered to supply the pasta at a price of R$80$ per unit.Apart from the product cost above, quality inspections are required on a regular basis, which will amount to R$30000$ per annum. This only applies if the product is manufactured internally.Required:Q$\mathrm{.}4\mathrm{.}1$ Recommend to the manager whether the pasta should be manufactured internally $(7)$or purchased from an external supplier.Q$\mathrm{.}4\mathrm{.}2$ List the three types of irrelevant costs.$(3)$